Section 18
Confiscation of Tobacco illegally imported, removed, & e. Mitigation of penalty.
Tobacco Duty (Town of Bombay) Act, 1857
About this Act
AN ACT to amend the law relating to the duties payable on Tobacco, and the retail sale and warehousing thereof in the Town of Bombay.
All
Tobacco imported into the said Town or removed from one place to another or kept within the said Town,
or found in the possession of any person in the said Town selling or offering any portion thereof for sale,
contrary to the provisions of this Act, and every vessel in which such Tobacco is contained, and every
vehicle, boat, or animal employed with the consent and knowledge of the owner or his servant in conveying
the same--shall be liable to confiscation. Provided always, that it shall be lawful for the adjudicating Officer
to mitigate the penalty of confiscation herein provided, by commuting the same to the payment of any fine
not exceeding the value of the goods liable to confiscation; and every such fine may be enforced, if
necessary, by the sale of the goods liable to confiscation.